Indiana 2025 Regular Session

Indiana Senate Bill SB0336 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	Introduced Version
3	3	SENATE BILL No. 336
4	4	_____
5	5	DIGEST OF INTRODUCED BILL
6	6	Citations Affected: IC 20-24-7; IC 20-25.7-5-3; IC 20-26-7.1-1;
7	7	IC 20-29; IC 20-40; IC 20-46.
8	8	Synopsis: Property tax revenue shared with charter schools. Removes
9	9	and repeals provisions that require school corporations located in
10	10	certain counties to share operations fund property tax levy, operating
11	11	referendum tax levy, and school safety referendum tax levy funds with
12	12	charter schools. Makes conforming changes.
13	13	Effective: January 1, 2026.
14	14	Spencer
15	15	January 13, 2025, read first time and referred to Committee on Education and Career
16	16	Development.
17	17	2025 IN 336—LS 6781/DI 110 Introduced
18	18	First Regular Session of the 124th General Assembly (2025)
19	19	PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
20	20	Constitution) is being amended, the text of the existing provision will appear in this style type,
21	21	additions will appear in this style type, and deletions will appear in this style type.
22	22	Additions: Whenever a new statutory provision is being enacted (or a new constitutional
23	23	provision adopted), the text of the new provision will appear in this style type. Also, the
24	24	word NEW will appear in that style type in the introductory clause of each SECTION that adds
25	25	a new provision to the Indiana Code or the Indiana Constitution.
26	26	Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
27	27	between statutes enacted by the 2024 Regular Session of the General Assembly.
28	28	SENATE BILL No. 336
29	29	A BILL FOR AN ACT to amend the Indiana Code concerning
30	30	education.
31	31	Be it enacted by the General Assembly of the State of Indiana:
32	32	1 SECTION 1. IC 20-24-7-6, AS AMENDED BY P.L.189-2023,
33	33	2 SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
34	34	3 JANUARY 1, 2026]: Sec. 6. (a) With the approval of a majority of the
35	35	4 members of the governing body, a school corporation may distribute a
36	36	5 proportionate share of the school corporation's operations fund to a
37	37	6 charter school. A charter school may elect to distribute a proportionate
38	38	7 share of the charter school's operations fund to the school corporation
39	39	8 in whose district the charter school is located.
40	40	9 (b) Except as provided in IC 20-46-1-21 and IC 20-46-9-22, A
41	41	10 governing body may distribute money that is received as part of a tax
42	42	11 levy collected under IC 20-46-1 from the school corporation's
43	43	12 education fund to a charter school, excluding a virtual charter school,
44	44	13 in the manner provided by IC 20-46-1-8(e). IC 20-46-1-8(d).
45	45	14 (c) Except as provided in IC 20-46-1-21 and IC 20-46-9-22, A
46	46	15 governing body may distribute money from the school safety
47	47	16 referendum tax levy fund to a charter school, excluding a virtual
48	48	17 charter school, in the manner prescribed by IC 20-46-9-6(b).
49	49	2025 IN 336—LS 6781/DI 110 2
50	50	1 SECTION 2. IC 20-24-7-6.1 IS REPEALED [EFFECTIVE
51	51	2 JANUARY 1, 2026]. Sec. 6.1. (a) This section applies to revenue
52	52	3 collected after June 30, 2024, from a tax levy imposed under
53	53	4 IC 20-46-8 by the governing body of a school corporation described in
54	54	5 IC 20-46-8-11.2(a).
55	55	6 (b) Beginning in calendar year 2025, and each year thereafter, the
56	56	7 county auditor shall distribute money that is received as part of a tax
57	57	8 levy collected under IC 20-46-8 to an eligible charter school, excluding
58	58	9 a virtual charter school and adult high school, for deposit in the charter
59	59	10 school's operations fund created under IC 20-40-18-1. The distributions
60	60	11 shall be made at the same time that tax levy revenue is required to be
61	61	12 distributed to school corporations.
62	62	13 SECTION 3. IC 20-24-7-6.2 IS REPEALED [EFFECTIVE
63	63	14 JANUARY 1, 2026]. Sec. 6.2. (a) This section applies to a levy
64	64	15 resulting from a resolution to place a referendum on the ballot adopted
65	65	16 by the governing body under IC 20-46-1-8, IC 20-46-1-8.5,
66	66	17 IC 20-46-9-6, or IC 20-46-9-7 after May 10, 2023, for counties
67	67	18 described in IC 20-46-1-21(a) and IC 20-46-9-22(a).
68	68	19 (b) The county auditor in the county in which the applicable school
69	69	20 corporation is located shall distribute money that is received as part of
70	70	21 a tax levy collected under IC 20-46-1 to an applicable charter school,
71	71	22 excluding a virtual charter school, in the manner provided by
72	72	23 IC 20-46-1-21.
73	73	24 (c) The county auditor in the county in which the applicable school
74	74	25 corporation is located shall distribute money that is received as part of
75	75	26 a tax levy collected under IC 20-46-9 to an applicable charter school,
76	76	27 excluding a virtual charter school, in the manner prescribed by
77	77	28 IC 20-46-9-22.
78	78	29 (d) A charter school that may receive money from a school
79	79	30 corporation's tax levy collected under IC 20-46-1 or a school safety
80	80	31 referendum tax levy under IC 20-46-9 may not promote a position on
81	81	32 a referendum in the same manner as a school corporation is prohibited
82	82	33 from promoting a position on a referendum under IC 20-46-1-20.
83	83	34 (e) If a charter school receives a distribution from a school
84	84	35 corporation from the school corporation's tax levy collected under
85	85	36 IC 20-46-1 or a school safety referendum tax levy under IC 20-46-9,
86	86	37 the charter school must post the following on the charter school's
87	87	38 website:
88	88	39 (1) The specific purposes for which the revenue received from the
89	89	40 tax levy will be used.
90	90	41 (2) An estimate of the annual dollar amounts that will be
91	91	42 expended for each purpose described in subdivision (1).
92	92	2025 IN 336—LS 6781/DI 110 3
93	93	1 SECTION 4. IC 20-25.7-5-3, AS AMENDED BY P.L.162-2024,
94	94	2 SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
95	95	3 JANUARY 1, 2026]: Sec. 3. (a) For as long as a charter school remains
96	96	4 a participating innovation network charter school:
97	97	5 (1) the school corporation may provide transportation for students
98	98	6 attending the participating innovation network charter school;
99	99	7 (2) the school corporation may maintain and repair the buildings
100	100	8 and grounds used by the participating innovation network charter
101	101	9 school consistent with the maintenance and repair to the school
102	102	10 corporation's other buildings and grounds;
103	103	11 (3) the school corporation may enter into an agreement to transfer
104	104	12 the ownership of a school corporation facility to the organizer;
105	105	13 and
106	106	14 (4) the school corporation may not alter the use of the facility
107	107	15 occupied by the participating innovation network charter school
108	108	16 without agreement from the organizer.
109	109	17 (b) If an organizer contracts with a school corporation for goods or
110	110	18 services, the school corporation may not charge the organizer more for
111	111	19 the goods or services than the school corporation pays for the goods or
112	112	20 services. A school corporation may not require an organizer to contract
113	113	21 for specific goods or services provided by the school corporation or any
114	114	22 other entity.
115	115	23 (c) A school corporation and an organizer may negotiate to require
116	116	24 specific services with regard to a participating innovation network
117	117	25 charter school during the term of an agreement. However, an organizer
118	118	26 must be able to select the service provider for the services.
119	119	27 (d) For as long as a charter school remains a participating
120	120	28 innovation network charter school, the school corporation may
121	121	29 distribute money levied as property taxes to the charter school. Property
122	122	30 taxes distributed to a charter school must be used only for a purpose for
123	123	31 which the property taxes could have been used by the school
124	124	32 corporation. Property taxes distributed under this subsection may
125	125	33 supplement services and property provided under subsection (a) or (b).
126	126	34 The parties may jointly modify an agreement described in section 2 of
127	127	35 this chapter to implement this subsection.
128	128	36 (e) An agreement concerning the transfer of ownership of a school
129	129	37 corporation facility described in subsection (a) is not subject to
130	130	38 IC 20-26-7.1.
131	131	39 (f) Unless an agreement entered into before July 1, 2024, between
132	132	40 a board and an organizer provides otherwise, a school corporation may
133	133	41 not charge an organizer an amount for goods and services that is
134	134	42 greater than the amount of the operations fund property tax levy the
135	135	2025 IN 336—LS 6781/DI 110 4
136	136	1 organizer receives under IC 20-46-8-11.2 for the participating
137	137	2 innovation network charter school.
138	138	3 SECTION 5. IC 20-26-7.1-1, AS AMENDED BY P.L.36-2024,
139	139	4 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
140	140	5 JANUARY 1, 2026]: Sec. 1. (a) For purposes of this section, "charter
141	141	6 school" does not include a virtual charter school or an adult high
142	142	7 school.
143	143	8 (b) This chapter does not apply to the following:
144	144	9 (1) A school building that since July 1, 2011, is leased or loaned
145	145	10 by the school corporation that owns the school building to another
146	146	11 entity, if the entity is not a building corporation or other entity that
147	147	12 is related in any way to, or created by, the school corporation or
148	148	13 the governing body.
149	149	14 (2) A school corporation to which all of the following apply:
150	150	15 (A) The county auditor distributes revenue after May 10, 2023,
151	151	16 as required under IC 20-46-1-21 to each charter school
152	152	17 described in IC 20-46-1-21(b).
153	153	18 (B) If the school corporation listed in IC 20-46-9-22 receives
154	154	19 revenue from a school safety referendum tax levy under
155	155	20 IC 20-46-9, the county auditor distributes revenue after May
156	156	21 10, 2023, as required under IC 20-46-9-22 to each charter
157	157	22 school described in IC 20-46-9-22(b).
158	158	23 The above subdivisions are intended to apply retroactively. No
159	159	24 referendums or distributed revenue prior to May 10, 2023, are
160	160	25 effective to provide exemption from this chapter.
161	161	26 (3) (2) A school corporation to which all of the following apply:
162	162	27 (A) The school corporation approves a resolution after May
163	163	28 10, 2023, to impose an operating referendum tax levy under
164	164	29 IC 20-46-1 after May 10, 2023, that includes sharing the
165	165	30 revenue from the referendum tax levy in the amounts
166	166	31 described in clause (B) with each charter school that:
167	167	32 (i) a student who resides within the attendance area of the
168	168	33 school corporation attends; and
169	169	34 (ii) elects to participate in the referendum.
170	170	35 The above subdivisions are intended to apply retroactively. No
171	171	36 resolutions, referendums, or distributed revenue prior to May 10,
172	172	37 2023, are effective to provide exemption from this chapter.
173	173	38 (B) The amount of referendum tax levy revenue that the school
174	174	39 corporation is required to share with each charter school under
175	175	40 the resolution described in clause (A) is equal to the amount
176	176	41 determined applying the formula under IC 20-46-1-21(d). in
177	177	42 the last STEP of the following STEPS:
178	178	2025 IN 336—LS 6781/DI 110 5
179	179	1 STEP ONE: Determine, for each charter school, excluding
180	180	2 virtual charter schools or adult high schools, that is eligible
181	181	3 to receive a distribution, the number of students who
182	182	4 reside within the attendance area of the school corporation
183	183	5 who are currently included in the ADM of the charter
184	184	6 school.
185	185	7 STEP TWO: Determine the sum of:
186	186	8 (A) the current ADM count for the school corporation;
187	187	9 plus
188	188	10 (B) total number of all students who reside within the
189	189	11 attendance area of the school corporation who are
190	190	12 currently included in the ADM of a charter school,
191	191	13 excluding virtual charter schools or adult high schools.
192	192	14 STEP THREE: Determine the result of:
193	193	15 (A) the STEP ONE amount; divided by
194	194	16 (B) the STEP TWO amount.
195	195	17 STEP FOUR: Determine the result of:
196	196	18 (A) the STEP THREE amount; multiplied by
197	197	19 (B) the amount collected by the county auditor during
198	198	20 the most recent installment period.
199	199	21 (C) The referendum tax levy described in clause (A) is
200	200	22 approved by the voters.
201	201	23 (D) The school corporation distributes the amounts described
202	202	24 in clause (B) to each charter school described in clause (A).
203	203	25 (E) If the school corporation receives revenue from a school
204	204	26 safety referendum tax levy under IC 20-46-9, the school
205	205	27 corporation shares the revenue from the school safety
206	206	28 referendum tax levy with each charter school that:
207	207	29 (i) a student who resides within the attendance area of the
208	208	30 school corporation attends; and
209	209	31 (ii) elects to participate in the referendum;
210	210	32 in an amount equal to the amount determined applying the
211	211	33 formula under IC 20-46-9-22(d). subsection (d).
212	212	34 (c) In order for any payment to a charter school to qualify as sharing
213	213	35 of proceeds from a referendum for purposes of exemption from
214	214	36 IC 20-26-7.1, this chapter, the referendum must have been passed with
215	215	37 prior notice to voters of all amounts of referendum proceeds to be paid
216	216	38 to charter schools. Any claim of exemption based on payment of
217	217	39 proceeds from a referendum passed without such notice is void.
218	218	40 (d) To meet the requirements under subsection (b)(2)(E), the
219	219	41 school corporation must share the revenues from a school safety
220	220	42 referendum tax levy with each charter school in the amount
221	221	2025 IN 336—LS 6781/DI 110 6
222	222	1 determined in the last STEP of the following STEPS:
223	223	2 STEP ONE: Determine, for each charter school described in
224	224	3 subsection (b)(2)(E), excluding virtual charter schools or adult
225	225	4 high schools, the number of students who reside within the
226	226	5 attendance area of the school corporation who are currently
227	227	6 included in the ADM of the charter school.
228	228	7 STEP TWO: Determine the sum of:
229	229	8 (A) the current ADM count for the school corporation;
230	230	9 plus
231	231	10 (B) the total number of students who reside within the
232	232	11 attendance area of the school corporation who are
233	233	12 currently included in the ADM of a charter school,
234	234	13 excluding virtual charter schools or adult high schools.
235	235	14 STEP THREE: Determine the result of:
236	236	15 (A) the STEP ONE amount; divided by
237	237	16 (B) the STEP TWO amount.
238	238	17 STEP FOUR: Determine the result of:
239	239	18 (A) the STEP THREE amount; multiplied by
240	240	19 (B) the amount collected by the county auditor during the
241	241	20 most recent installment period.
242	242	21 SECTION 6. IC 20-29-2-6, AS AMENDED BY P.L.189-2023,
243	243	22 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
244	244	23 JANUARY 1, 2026]: Sec. 6. "Deficit financing" for a budget year:
245	245	24 (1) means, except as provided in subdivision (2), actual
246	246	25 expenditures exceeding the employer's current year actual
247	247	26 education fund revenue and, for a school employer for which the
248	248	27 voters have passed an operating referendum tax levy under
249	249	28 IC 20-46-1 or a school safety referendum tax levy under
250	250	29 IC 20-46-9, the amount of revenue certified by the department of
251	251	30 local government finance, excluding any money required to be
252	252	31 distributed to a charter school under as a result of compliance
253	253	32 with IC 20-46-1-21 (before its repeal) or IC 20-46-9-22 (before
254	254	33 its repeal); or
255	255	34 (2) means, in the case of any distressed school corporation, the
256	256	35 Gary Community School Corporation, or the Muncie Community
257	257	36 school corporation, actual expenditures plus additional payments
258	258	37 against any outstanding debt obligations exceeding the employer's
259	259	38 current year actual education fund revenue, and, for a school
260	260	39 employer for which the voters have passed an operating
261	261	40 referendum tax levy under IC 20-46-1 or a school safety
262	262	41 referendum tax levy under IC 20-46-9, excluding any money
263	263	42 required to be distributed to a charter school under as a result of
264	264	2025 IN 336—LS 6781/DI 110 7
265	265	1 compliance with IC 20-46-1-21 (before its repeal) or
266	266	2 IC 20-46-9-22 (before its repeal), the amount of revenue
267	267	3 certified by the department of local government finance.
268	268	4 Except as provided in IC 20-29-6-3(c), revenue does not include money
269	269	5 estimated to be or actually transferred from the school corporation's
270	270	6 operations fund to its education fund.
271	271	7 SECTION 7. IC 20-29-8-7, AS AMENDED BY P.L.189-2023,
272	272	8 SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
273	273	9 JANUARY 1, 2026]: Sec. 7. (a) When a factfinder is requested or
274	274	10 required under IC 20-29-6, the board shall appoint a factfinder.
275	275	11 (b) The factfinder shall make an investigation and hold hearings as
276	276	12 the factfinder considers necessary in connection with a dispute.
277	277	13 (c) The factfinder:
278	278	14 (1) may restrict the factfinder's findings to those issues that the
279	279	15 factfinder determines significant;
280	280	16 (2) must restrict the findings to the items listed in IC 20-29-6-4;
281	281	17 and
282	282	18 (3) may not impose terms beyond those proposed by the parties in
283	283	19 their last, best offers.
284	284	20 (d) The factfinder may use evidence furnished to the factfinder by:
285	285	21 (1) the parties;
286	286	22 (2) the board;
287	287	23 (3) the board's staff; or
288	288	24 (4) any other state agency.
289	289	25 (e) The factfinder shall conduct the factfinding hearing in public in
290	290	26 a room or facility owned by the county or local unit of government
291	291	27 located in the county in which the school employer is located, or if the
292	292	28 school employer is located in more than one (1) county, in the county
293	293	29 in which the greatest number of students who attend the school
294	294	30 employer's schools reside. The public hearing may begin not earlier
295	295	31 than November 15 in the first year of the state budget biennium and
296	296	32 must be concluded by February 15 of the calendar year after the start
297	297	33 of formal collective bargaining.
298	298	34 (f) The factfinding process may not exceed thirty (30) days from
299	299	35 beginning to end, and not more than two (2) of those days may be used
300	300	36 for public testimony, which may be taken at the discretion of the
301	301	37 factfinder. During the public hearing, each party shall present fully its
302	302	38 last, best offer, including the fiscal rationale for the offer. Only
303	303	39 education fund revenue and, for a school employer for which the voters
304	304	40 have passed an operating referendum tax levy under IC 20-46-1 or a
305	305	41 school safety referendum tax levy under IC 20-46-9, the amount of
306	306	42 revenue certified by the department of local government finance,
307	307	2025 IN 336—LS 6781/DI 110 8
308	308	1 excluding any money required to be distributed to a charter school
309	309	2 under as a result of compliance with IC 20-46-1-21 (before its
310	310	3 repeal) or IC 20-46-9-22 (before its repeal), may be considered a
311	311	4 source of the funding for items. Money estimated to be or actually
312	312	5 transferred from the school corporation's operations fund to its
313	313	6 education fund may not be considered a source of funding for items.
314	314	7 (g) The factfinder shall make a recommendation as to the settlement
315	315	8 of the disputes over which the factfinder has jurisdiction.
316	316	9 (h) The factfinder shall:
317	317	10 (1) make the investigation, hearing, and findings as expeditiously
318	318	11 as the circumstances permit; and
319	319	12 (2) deliver the findings to the parties and to the board.
320	320	13 (i) The board, after receiving the findings and recommendations,
321	321	14 may make additional findings and recommendations to the parties
322	322	15 based on information in:
323	323	16 (1) the report; or
324	324	17 (2) the board's own possession.
325	325	18 The board may not make any recommendations to the parties related to
326	326	19 any items not specifically identified in IC 20-29-6-4.
327	327	20 (j) At any time within five (5) days after the findings and
328	328	21 recommendations are delivered to the board, the board may make the
329	329	22 findings and recommendations of the factfinder and the board's
330	330	23 additional findings and recommendations, if any, available to the
331	331	24 public through news media and other means the board considers
332	332	25 effective.
333	333	26 (k) The board shall make the findings and recommendations
334	334	27 described in subsection (j) available to the public not later than ten (10)
335	335	28 days after the findings and recommendations are delivered to the board.
336	336	29 SECTION 8. IC 20-40-2-2, AS AMENDED BY P.L.201-2023,
337	337	30 SECTION 181, IS AMENDED TO READ AS FOLLOWS
338	338	31 [EFFECTIVE JANUARY 1, 2026]: Sec. 2. (a) The governing body of
339	339	32 each school corporation shall establish an education fund for the
340	340	33 payment of expenses that are allocated to student instruction and
341	341	34 learning under IC 20-42.5.
342	342	35 (b) The governing body of a charter school that receives a
343	343	36 distribution of revenue received from a tax levy under IC 20-46-8-11.2
344	344	37 (before its repeal) shall establish an education fund for the payment
345	345	38 of expenses that are allocated to student instruction and learning under
346	346	39 IC 20-42.5.
347	347	40 SECTION 9. IC 20-40-3-5, AS AMENDED BY P.L.189-2023,
348	348	41 SECTION 28, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
349	349	42 JANUARY 1, 2026]: Sec. 5. (a) Money in the fund may be used for any
350	350	2025 IN 336—LS 6781/DI 110 9
351	351	1 lawful school expenses, including making a transfer to the school
352	352	2 corporation's education fund (IC 20-40-2) or operations fund (IC
353	353	3 20-40-18).
354	354	4 (b) Except as provided in IC 20-46-1-21, A school corporation may
355	355	5 distribute proceeds of a tax levy collected under IC 20-46-1 that is
356	356	6 transferred to the school corporation's education fund to a charter
357	357	7 school, excluding a virtual charter school, that is located within the
358	358	8 attendance area of the school corporation.
359	359	9 SECTION 10. IC 20-40-18-1, AS AMENDED BY P.L.201-2023,
360	360	10 SECTION 185, IS AMENDED TO READ AS FOLLOWS
361	361	11 [EFFECTIVE JANUARY 1, 2026]: Sec. 1. (a) The governing body of
362	362	12 each school corporation shall create an operations fund to be used by
363	363	13 the school corporation after December 31, 2018.
364	364	14 (b) The governing body of each charter school that receives a
365	365	15 distribution of revenue received from a tax levy under IC 20-46-8-11.2
366	366	16 (before its repeal) shall create an operations fund to be used by the
367	367	17 charter school after December 31, 2024.
368	368	18 SECTION 11. IC 20-40-18-2, AS AMENDED BY P.L.201-2023,
369	369	19 SECTION 186, IS AMENDED TO READ AS FOLLOWS
370	370	20 [EFFECTIVE JANUARY 1, 2026]: Sec. 2. (a) The operations fund
371	371	21 shall be used to deposit the following after December 31, 2018, in the
372	372	22 case of a school corporation:
373	373	23 (1) Revenue from the school corporation's operations fund
374	374	24 property tax levy under IC 20-46-8.
375	375	25 (2) The sum of the following excise tax revenue received for
376	376	26 deposit in the fund in the calendar year in which the school year
377	377	27 begins:
378	378	28 (A) Financial institutions excise tax (IC 6-5.5).
379	379	29 (B) Motor vehicle excise taxes (IC 6-6-5).
380	380	30 (C) Commercial vehicle excise taxes (IC 6-6-5.5).
381	381	31 (D) Boat excise tax (IC 6-6-11).
382	382	32 (E) Aircraft license excise tax (IC 6-6-6.5).
383	383	33 (3) Transfers from the education fund (IC 20-40-2) or the
384	384	34 operating referendum tax levy fund (IC 20-40-3), if any.
385	385	35 (4) Allocations of local income taxes to the school corporation
386	386	36 under IC 6-3.6-6, if any.
387	387	37 (b) The operations fund shall be used to deposit amounts distributed
388	388	38 to the charter school under IC 20-46-8-11.2 (before its repeal) after
389	389	39 December 31, 2024.
390	390	40 SECTION 12. IC 20-40-18-10.5, AS ADDED BY P.L.201-2023,
391	391	41 SECTION 187, IS AMENDED TO READ AS FOLLOWS
392	392	42 [EFFECTIVE JANUARY 1, 2026]: Sec. 10.5. (a) This section applies
393	393	2025 IN 336—LS 6781/DI 110 10
394	394	1 only to eligible charter schools that receive amounts distributed under
395	395	2 IC 20-46-8-11.2 (before its repeal).
396	396	3 (b) For purposes of this section, "charter board" means the
397	397	4 governing body of the organizer (as defined in IC 20-24-1-7) of an
398	398	5 eligible charter school.
399	399	6 (c) The operations fund may be used only to do the following:
400	400	7 (1) Carry out a capital projects plan under the following
401	401	8 conditions:
402	402	9 (A) The plan must include all proposed expenditures that
403	403	10 exceed ten thousand dollars ($10,000) and are for:
404	404	11 (i) capital assets; or
405	405	12 (ii) projects that are considered capital in nature, including
406	406	13 technology related projects.
407	407	14 (B) If a charter school wants to use money in the operations
408	408	15 fund during the year to pay for any items listed in clause (E)
409	409	16 that are considered capital in nature, the charter board must
410	410	17 approve a plan following a public hearing. The charter school
411	411	18 shall post the proposed plan or proposed amended plan on the
412	412	19 charter school's website before the hearing. The charter school
413	413	20 shall submit the proposed capital projects plan to the
414	414	21 department of local government finance's computer gateway
415	415	22 at least ten (10) days before the public hearing. The
416	416	23 department of local government finance shall make the
417	417	24 proposed plan available at least ten (10) days before the
418	418	25 hearing, through the department's computer gateway. If an
419	419	26 amendment to a capital projects plan is proposed, the charter
420	420	27 board must declare the nature of and need for the amendment
421	421	28 in the plan amendment.
422	422	29 (C) If a charter board adopts a plan under clause (B), the
423	423	30 charter school must then submit the plan to the department of
424	424	31 local government finance for inclusion on the department's
425	425	32 computer gateway not later than thirty (30) days after adoption
426	426	33 of the plan. The department of local government finance shall
427	427	34 immediately make the proposed plan available through the
428	428	35 gateway website.
429	429	36 (D) This clause applies to an amendment to a plan that is
430	430	37 required because of an emergency that results in costs that
431	431	38 exceed the amount accumulated in the fund for repair,
432	432	39 replacement, or site acquisition that is necessitated by an
433	433	40 emergency. The charter board is not required to comply with
434	434	41 clause (C). If the charter board determines that an emergency
435	435	42 exists, the governing body may adopt an amendment to the
436	436	2025 IN 336—LS 6781/DI 110 11
437	437	1 plan. An amendment to a plan is not subject to the deadline
438	438	2 and procedures for adoption of a plan described in this
439	439	3 subdivision.
440	440	4 (E) This clause sets forth an exclusive list of the expenditures
441	441	5 that may be made from the operations fund under clause (B),
442	442	6 as set forth in the charter board's plan or amended plan.
443	443	7 Subject to the expenditures that are identified in the charter
444	444	8 school's plan or amended plan, the operations fund shall be
445	445	9 used for the following:
446	446	10 (i) Site acquisition.
447	447	11 (ii) Site development.
448	448	12 (iii) Building acquisition, construction, replacement,
449	449	13 renovation, remodeling, improvement, and maintenance,
450	450	14 including building materials and employment services.
451	451	15 (iv) Rental of real estate, buildings, facilities, and
452	452	16 equipment.
453	453	17 (v) To repair and replace buildings and to repair and replace
454	454	18 building fixtures that are owned or leased by the charter
455	455	19 school and of a type constituting loss capable of being
456	456	20 covered by casualty insurance.
457	457	21 (vi) Purchase, lease, repair, or maintenance of equipment,
458	458	22 including maintenance vehicles to be used by the charter
459	459	23 school. However, the fund may not be used to pay for the
460	460	24 purchase, lease, repair, or maintenance of vehicles that are
461	461	25 not maintenance vehicles, or equipment to be used primarily
462	462	26 for interscholastic or extracurricular activities.
463	463	27 (vii) Service contracts for janitorial and custodial services,
464	464	28 maintenance services, snow and ice removal services, trash
465	465	29 removal services, mowing and lawn care services, pest
466	466	30 control services, and any other routine services normally
467	467	31 required in the maintenance or upkeep of charter school
468	468	32 facilities.
469	469	33 (viii) Repair, replacement, or site acquisition that is
470	470	34 necessitated by an emergency.
471	471	35 (ix) Construction, repair, replacement, remodeling, or
472	472	36 maintenance of a school sports facility.
473	473	37 (x) Utilities.
474	474	38 (xi) Property and casualty insurance.
475	475	39 (xii) Purchase, lease, upgrade, maintenance, or repair
476	476	40 technology that will not be allocated to student instruction
477	477	41 and learning, to include computer hardware, computer
478	478	42 software, wiring and computer networks, and
479	479	2025 IN 336—LS 6781/DI 110 12
480	480	1 communication access systems used to connect with
481	481	2 computer networks or electronic gateways; services of
482	482	3 full-time or part-time computer maintenance employees;
483	483	4 conducting nonrecurring inservice technology training of
484	484	5 school employees; implementing the technology preparation
485	485	6 curriculum; participating in a program to provide
486	486	7 educational technologies, including computers in the homes
487	487	8 of students (commonly referred to as "the buddy system
488	488	9 project") under IC 20-20-13-6, the 4R's technology program,
489	489	10 or any other program under the educational technology
490	490	11 program described in IC 20-20-13; and obtaining any
491	491	12 combination of equipment or services in the preceding two
492	492	13 (2) categories of this item.
493	493	14 (xiii) Services of charter school employees who perform
494	494	15 services considered to be a skilled trade by the United States
495	495	16 Department of Labor, Employment and Training
496	496	17 Administration. For purposes of this item, skilled trade
497	497	18 services do not include janitorial or comparable routine
498	498	19 services normally provided in the daily operation of school
499	499	20 facilities or equipment. Payment may be made for employee
500	500	21 services only if the employees perform construction of,
501	501	22 renovation of, remodeling of, repair of, or maintenance on
502	502	23 the facilities and equipment of the charter school.
503	503	24 (2) Pay transportation costs under the following conditions:
504	504	25 (A) A charter school shall use the operations fund to pay the
505	505	26 transportation costs attributable to transportation of school
506	506	27 children as specified in clause (B).
507	507	28 (B) Only the following costs are payable from the fund:
508	508	29 (i) Salaries paid to bus drivers, transportation supervisors,
509	509	30 mechanics and garage employees, clerks, and other
510	510	31 transportation related employees.
511	511	32 (ii) Contracted transportation services.
512	512	33 (iii) Wages of independent contractors.
513	513	34 (iv) Contracts with common carriers.
514	514	35 (v) Student fares.
515	515	36 (vi) Transportation related insurance.
516	516	37 (vii) Other expenses of operating the school corporation's
517	517	38 transportation service, including gasoline, lubricants, tires,
518	518	39 repairs, contracted repairs, parts, supplies, equipment, and
519	519	40 other related expenses.
520	520	41 (C) Percentages or parts of salaries of teaching personnel or
521	521	42 principals are not attributable to transportation. However, parts
522	522	2025 IN 336—LS 6781/DI 110 13
523	523	1 of salaries of instructional aides who are assigned to assist
524	524	2 with the school transportation program are attributable to
525	525	3 transportation. The costs described in this clause (other than
526	526	4 instructional aide costs) may not be budgeted for payment or
527	527	5 paid from the fund.
528	528	6 (D) Costs for a calendar year are those costs attributable to
529	529	7 transportation for students during the school year ending in the
530	530	8 calendar year.
531	531	9 (3) Carry out a school bus replacement plan approved by the
532	532	10 charter school board under the following conditions:
533	533	11 (A) Before a charter school may use money in the operations
534	534	12 fund for replacing school buses, a resolution approving the
535	535	13 school bus replacement plan or amended plan must be
536	536	14 submitted to the department of local government finance.
537	537	15 (B) The department of local government finance shall
538	538	16 prescribe the format of the plan. A plan must apply to at least
539	539	17 the five (5) budget years immediately following the year the
540	540	18 plan is adopted and include at least an estimate for each year
541	541	19 to which it applies of the nature and amount of proposed
542	542	20 expenditures from the fund, and if the school corporation is
543	543	21 seeking to acquire or contract for transportation services that
544	544	22 will provide additional school buses or school buses with a
545	545	23 larger seating capacity as compared with the number and type
546	546	24 of school buses from the prior school year, evidence of a
547	547	25 demand for increased transportation services within the school
548	548	26 corporation. However, the evidence requirement regarding a
549	549	27 contract for transportation services does not apply if contracted
550	550	28 transportation services are not paid from the fund.
551	551	29 (C) If the charter school is seeking to require a contractor to
552	552	30 replace a school bus, evidence that the need exists for the
553	553	31 replacement of the school bus. This clause does not apply if
554	554	32 contracted transportation services are not paid from the
555	555	33 operations fund.
556	556	34 (D) Evidence that the charter school that seeks to acquire
557	557	35 additional school buses under this subdivision is acquiring or
558	558	36 contracting for the school buses only for the purposes
559	559	37 specified in clause (B) or for replacement purposes.
560	560	38 (E) If a charter school wants to use money in the operations
561	561	39 fund during the year to pay for school bus replacement, the
562	562	40 governing body must adopt a resolution approving the bus
563	563	41 replacement plan or amended plan. The charter school shall
564	564	42 post the proposed plan or proposed amended plan on the
565	565	2025 IN 336—LS 6781/DI 110 14
566	566	1 charter school's website before the hearing. The governing
567	567	2 body must hold a hearing on the adoption of the plan. The
568	568	3 charter school shall submit the proposed school bus
569	569	4 replacement plan or amended plan to the department of local
570	570	5 government finance's computer gateway at least ten (10) days
571	571	6 before the hearing on the adoption of the plan. The department
572	572	7 of local government finance shall make the proposed plan
573	573	8 available to taxpayers, at least ten (10) days before the hearing,
574	574	9 through the department's computer gateway. If an amendment
575	575	10 to a bus replacement plan is being proposed, the charter school
576	576	11 must declare the nature of and the need for the amendment in
577	577	12 the resolution to adopt the amendment to the plan.
578	578	13 (4) Pay expenses that are allocated to overhead and operational
579	579	14 expenditures.
580	580	15 (5) Establish, maintain, and equip a public playground.
581	581	16 SECTION 13. IC 20-40-20-6, AS AMENDED BY P.L.189-2023,
582	582	17 SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
583	583	18 JANUARY 1, 2026]: Sec. 6. (a) Subject to subsections (c) and (d),
584	584	19 money in the fund may be used only for the following purposes:
585	585	20 (1) To employ or compensate a school resource officer or school
586	586	21 resource officers.
587	587	22 (2) To establish or fund a school safety office.
588	588	23 (3) To conduct a threat assessment of a school building.
589	589	24 (4) To create or update a school safety plan.
590	590	25 (5) To develop or update school emergency response systems.
591	591	26 (6) To purchase equipment to improve the safety of a school
592	592	27 building, school grounds, or school buses.
593	593	28 (7) To pay capital expenses to improve the safety of a school
594	594	29 building.
595	595	30 (8) To establish and administer programs to address youth
596	596	31 specific mental illness, addiction, anger management, bullying,
597	597	32 and school violence.
598	598	33 (9) To develop and administer professional development
599	599	34 programs for teachers, administrators, and other school employees
600	600	35 designed to improve school safety and reduce violence.
601	601	36 (b) Except as provided in IC 20-46-9-22, A school corporation may
602	602	37 distribute, with the approval of the majority of members of the
603	603	38 governing body, a portion of the proceeds of a tax levy collected under
604	604	39 IC 20-46-9 that is deposited in the fund to a charter school, excluding
605	605	40 a virtual charter school, that is located within the attendance area of the
606	606	41 school corporation, to be used by the charter school for the purposes
607	607	42 described in subsection (a).
608	608	2025 IN 336—LS 6781/DI 110 15
609	609	1 (c) Expenditures paid using money collected from the levy shall be
610	610	2 included in a school's safety plan.
611	611	3 (d) Local law enforcement shall participate in:
612	612	4 (1) development of a school safety plan;
613	613	5 (2) development or updates to school emergency response
614	614	6 systems; and
615	615	7 (3) determination of capital expenses that would improve the
616	616	8 safety of a school building.
617	617	9 (e) Money in the fund may be transferred to the school corporation's
618	618	10 education fund (IC 20-40-2), operations fund (IC 20-40-18), or school
619	619	11 safety referendum debt service fund (IC 20-40-21), as applicable, to
620	620	12 pay for expenditures listed in subsection (a).
621	621	13 SECTION 14. IC 20-46-1-8, AS AMENDED BY P.L.162-2024,
622	622	14 SECTION 25, AND AS AMENDED BY P.L.36-2024, SECTION 10,
623	623	15 AND AS AMENDED BY P.L.104-2024, SECTION 51, AND AS
624	624	16 AMENDED BY THE TECHNICAL CORRECTIONS BILL OF THE
625	625	17 2025 GENERAL ASSEMBLY, IS CORRECTED AND AMENDED
626	626	18 TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2026]: Sec. 8.
627	627	19 (a) Subject to subsections (c), (d), and (e) (f), and (g) and this chapter,
628	628	20 the governing body of a school corporation may adopt a resolution to
629	629	21 place a referendum under this chapter on the ballot for any of the
630	630	22 following purposes:
631	631	23 (1) The governing body of the school corporation determines that
632	632	24 it cannot, in a calendar year, carry out its public educational duty
633	633	25 unless it imposes a referendum tax levy under this chapter.
634	634	26 (2) The governing body of the school corporation determines that
635	635	27 a referendum tax levy under this chapter should be imposed to
636	636	28 replace property tax revenue that the school corporation will not
637	637	29 receive because of the application of the credit under
638	638	30 IC 6-1.1-20.6.
639	639	31 (3) Except for resolutions described in subsection (b), The
640	640	32 governing body makes the determination required under
641	641	33 subdivision (1) or (2) and determines to share a portion of the
642	642	34 referendum proceeds with a charter school, excluding a virtual
643	643	35 charter school, in the manner prescribed in subsection (e). (d).
644	644	36 (b) A resolution for a referendum for a county described in section
645	645	37 21 of this chapter that is adopted after May 10, 2023, shall specify that
646	646	38 a portion of the proceeds collected from the proposed levy will be
647	647	39 distributed to applicable charter schools in the manner described under
648	648	40 section 21 of this chapter.
649	649	41 (c) (b) The governing body of the school corporation shall certify a
650	650	42 copy of the resolution to place a referendum on the ballot to the
651	651	2025 IN 336—LS 6781/DI 110 16
652	652	1 following:
653	653	2 (1) The department of local government finance, including:
654	654	3 (A) the language for the question required by section 10 of this
655	655	4 chapter, or in the case of a resolution to extend a referendum
656	656	5 levy certified to the department of local government finance
657	657	6 after March 15, 2016, section 10.1 of this chapter; and
658	658	7 (B) a copy of the revenue spending plan adopted under
659	659	8 subsection (g). (e).
660	660	9 The language of the public question must include the estimated
661	661	10 average percentage increases certified by the county auditor under
662	662	11 section 10(e) or 10.1(f) of this chapter, as applicable. The
663	663	12 governing body of the school corporation shall also provide the
664	664	13 county auditor's certification described in section 10(e) or 10.1(f)
665	665	14 of this chapter, as applicable. The department of local government
666	666	15 finance shall post the values certified by the county auditor to the
667	667	16 department's website. The department shall review the language
668	668	17 for compliance with section 10 or 10.1 of this chapter, whichever
669	669	18 is applicable, and either approve or reject the language. The
670	670	19 department shall send its decision to the governing body of the
671	671	20 school corporation not more than ten (10) days after both the
672	672	21 certification of the county auditor described in section 10(e) or
673	673	22 10.1(f) of this chapter, as applicable, and the resolution is are
674	674	23 submitted to the department. If the language is approved, the
675	675	24 governing body of the school corporation shall certify a copy of
676	676	25 the resolution, including the language for the question and the
677	677	26 department's approval.
678	678	27 (2) The county fiscal body of each county in which the school
679	679	28 corporation is located (for informational purposes only).
680	680	29 (3) The circuit court clerk of each county in which the school
681	681	30 corporation is located.
682	682	31 (d) (c) If a school safety referendum tax levy under IC 20-46-9 has
683	683	32 been approved by the voters in a school corporation at any time in the
684	684	33 previous three (3) years, the school corporation may not:
685	685	34 (1) adopt a resolution to place a referendum under this chapter on
686	686	35 the ballot; or
687	687	36 (2) otherwise place a referendum under this chapter on the ballot.
688	688	37 (e) Except as provided in section 21 of this chapter, (d) The
689	689	38 resolution described in subsection (a) must indicate whether proceeds
690	690	39 in the school corporation's education fund collected from a tax levy
691	691	40 under this chapter will be used to provide a distribution to a charter
692	692	41 school or charter schools, excluding a virtual charter school, under
693	693	42 IC 20-40-3-5 as well as the amount that will be distributed to the
694	694	2025 IN 336—LS 6781/DI 110 17
695	695	1 particular charter school or charter schools. A school corporation may
696	696	2 request from the designated charter school or charter schools any
697	697	3 financial documentation necessary to demonstrate the financial need of
698	698	4 the charter school or charter schools. Distribution to a charter school
699	699	5 of proceeds from a referendum held before May 10, 2023, does not
700	700	6 provide exemption from this chapter.
701	701	7 (f) This subsection applies to a resolution described in subsection
702	702	8 (a) for a county described in section 21(a) of this chapter that is
703	703	9 adopted after May 10, 2023. The resolution described in subsection (a)
704	704	10 shall include a projection of the amount that the school corporation
705	705	11 expects to be distributed to a particular charter school, excluding
706	706	12 virtual charter schools or adult high schools, under section 21 of this
707	707	13 chapter if the charter school voluntarily elects to participate in the
708	708	14 referendum in the manner described in subsection (i). At least sixty
709	709	15 (60) days before the resolution described in subsection (a) is voted on
710	710	16 by the governing body, the school corporation shall contact the
711	711	17 department to determine the number of students in kindergarten
712	712	18 through grade 12 who have legal settlement in the school corporation
713	713	19 but attend a charter school, excluding virtual charter schools or adult
714	714	20 high schools, and who receive not more than fifty percent (50%) virtual
715	715	21 instruction. The department shall provide the school corporation with
716	716	22 the number of students with legal settlement in the school corporation
717	717	23 who attend a charter school and who receive not more than fifty percent
718	718	24 (50%) virtual instruction, which shall be disaggregated for each
719	719	25 particular charter school, excluding a virtual charter school or adult
720	720	26 high school. The projection may include an expected increase in
721	721	27 charter schools during the term the levy is imposed under this chapter.
722	722	28 The department of local government finance shall prescribe the manner
723	723	29 in which the projection shall be calculated. The governing body shall
724	724	30 take into consideration the projection when adopting the revenue
725	725	31 spending plan under subsection (g).
726	726	32 (g) (e) As part of the resolution described in subsection (a), the
727	727	33 governing body of the school corporation shall adopt a revenue
728	728	34 spending plan for the proposed referendum tax levy that includes:
729	729	35 (1) an estimate of the amount of annual revenue expected to be
730	730	36 collected if a levy is imposed under this chapter;
731	731	37 (2) the specific purposes for which the revenue collected from a
732	732	38 levy imposed under this chapter will be used; and
733	733	39 (3) an estimate of the annual dollar amounts that will be expended
734	734	40 for each purpose described in subdivision (2). and
735	735	41 (4) for a resolution for a referendum that is adopted after May 10,
736	736	42 2023, for a county described in section 21(a) of this chapter, the
737	737	2025 IN 336—LS 6781/DI 110 18
738	738	1 projected revenue that shall be distributed to charter schools as
739	739	2 provided in subsections (f) and (i). The revenue spending plan
740	740	3 shall also take into consideration deviations in the proposed
741	741	4 revenue spending plan if the actual charter school distributions
742	742	5 exceed or are lower than the projected charter school distributions
743	743	6 described in subsection (f). The resolution shall include for each
744	744	7 charter school that elects to participate under subsection (i)
745	745	8 information described in subdivisions (1) through (3).
746	746	9 (h) (f) A school corporation shall specify in its proposed budget the
747	747	10 school corporation's revenue spending plan adopted under subsection
748	748	11 (g) (e) and annually present the revenue spending plan at its public
749	749	12 hearing on the proposed budget under IC 6-1.1-17-3.
750	750	13 (i) This subsection applies to a resolution described in subsection
751	751	14 (a) for a county described in section 21(a) of this chapter that is
752	752	15 adopted after May 10, 2023. At least forty-five (45) days before the
753	753	16 resolution described in subsection (a) is voted on by the governing
754	754	17 body, the school corporation shall contact each charter school,
755	755	18 excluding virtual charter schools or adult high schools, disclosed by the
756	756	19 department to the school corporation under subsection (f) to determine
757	757	20 whether the charter school will participate in the referendum. The
758	758	21 notice must include the total amount of the school corporation's
759	759	22 expected need, the corresponding estimate for that amount divided by
760	760	23 the number of students enrolled in the school corporation, and the date
761	761	24 on which the governing body of the school corporation will vote on the
762	762	25 resolution. The charter school must respond in writing to the school
763	763	26 corporation, which may be by electronic mail addressed to the
764	764	27 superintendent of the school corporation, at least fifteen (15) days
765	765	28 prior to the date that the resolution described in subsection (a) is to be
766	766	29 voted on by the governing body. If the charter school elects to not
767	767	30 participate in the referendum, the school corporation may exclude
768	768	31 distributions to the charter school under section 21 of this chapter and
769	769	32 from the projection described in subsection (f). If the charter school
770	770	33 elects to participate in the referendum, the charter school may receive
771	771	34 distributions under section 21 of this chapter and must be included in
772	772	35 the projection described in subsection (f). In addition, a charter school
773	773	36 that elects to participate in the referendum under this subsection shall
774	774	37 contribute a proportionate share of the cost to conduct the referendum
775	775	38 based on the total combined ADM of the school corporation and any
776	776	39 participating charter schools.
777	777	40 (j) This subsection applies to a resolution described in subsection
778	778	41 (a) for a county described in section 21(a) of this chapter that is
779	779	42 adopted after May 10, 2023. At least thirty (30) days before the
780	780	2025 IN 336—LS 6781/DI 110 19
781	781	1 resolution described in subsection (a) referendum submitted to the
782	782	2 voters under this chapter is voted on by the governing body, public in
783	783	3 a primary or general election, the school corporation that is pursuing
784	784	4 the resolution referendum and any charter school that has elected to
785	785	5 participate under subsection (i) shall post a referendum disclosure
786	786	6 statement on each school's respective website that contains the
787	787	7 following information:
788	788	8 (1) The salaries of all employees employed by position within the
789	789	9 school corporation or charter school listed from highest salary to
790	790	10 lowest salary and a link to Gateway Indiana for access to
791	791	11 individual salaries.
792	792	12 (2) An acknowledgment that the school corporation or charter
793	793	13 school is not committing any crime described in IC 35-44.1-1.
794	794	14 (3) A link to the school corporation's or charter school's most
795	795	15 recent state board of accounts audit on the state board of accounts'
796	796	16 website.
797	797	17 (4) The current enrollment of the school corporation or charter
798	798	18 school disaggregated by student group and race.
799	799	19 (5) The school corporation's or charter school's high school
800	800	20 graduation rate.
801	801	21 (6) The school corporation's or charter school's annual retention
802	802	22 rate for teachers for the previous five (5) years.
803	803	23 SECTION 15. IC 20-46-1-8.5, AS AMENDED BY P.L.189-2023,
804	804	24 SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
805	805	25 JANUARY 1, 2026]: Sec. 8.5. (a) A resolution to extend a referendum
806	806	26 levy must be:
807	807	27 (1) adopted by the governing body of a school corporation; and
808	808	28 (2) approved in a referendum under this chapter;
809	809	29 before December 31 of the final calendar year in which the school
810	810	30 corporation's previously approved referendum levy is imposed under
811	811	31 this chapter.
812	812	32 (b) For a resolution adopted under this section after May 10, 2023,
813	813	33 for a county described in section 21(a) of this chapter, the resolution
814	814	34 must include the projected charter school distributions described in
815	815	35 section 8(f) of this chapter and indicate the distributions to applicable
816	816	36 charter schools in accordance with section 21 of this chapter.
817	817	37 SECTION 16. IC 20-46-1-19.5, AS AMENDED BY P.L.189-2023,
818	818	38 SECTION 33, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
819	819	39 JANUARY 1, 2026]: Sec. 19.5. (a) Subject to section 8(d) 8(c) of this
820	820	40 chapter, if a referendum is approved by the voters in a school
821	821	41 corporation under this chapter in a calendar year, another referendum
822	822	42 may not be placed on the ballot in the school corporation under this
823	823	2025 IN 336—LS 6781/DI 110 20
824	824	1 chapter in the following calendar year.
825	825	2 (b) Notwithstanding any other provision of this chapter and in
826	826	3 addition to the restriction specified in subsection (a), if a school
827	827	4 corporation imposes in a calendar year a referendum levy approved in
828	828	5 a referendum under this chapter, the school corporation may not
829	829	6 simultaneously impose in that calendar year more than one (1)
830	830	7 additional referendum levy approved in a subsequent referendum under
831	831	8 this chapter.
832	832	9 SECTION 17. IC 20-46-1-21 IS REPEALED [EFFECTIVE
833	833	10 JANUARY 1, 2026]. Sec. 21. (a) This section applies to revenue
834	834	11 received from a resolution that is approved by the governing body to
835	835	12 impose a referendum levy under section 8 or 8.5 of this chapter after
836	836	13 May 10, 2023, for a school corporation located in:
837	837	14 (1) Lake County;
838	838	15 (2) Marion County;
839	839	16 (3) St. Joseph County; or
840	840	17 (4) Vanderburgh County.
841	841	18 (b) The county auditor in which the school corporation is located
842	842	19 shall distribute an amount under subsection (d) to each charter school,
843	843	20 excluding virtual charter schools or adult high schools, that a student
844	844	21 who resides within the attendance area of the school corporation
845	845	22 attends if the charter school elects to participate in the referendum
846	846	23 under section 8(i) of this chapter. The department shall provide the
847	847	24 county auditor with data and information necessary for the county
848	848	25 auditor to determine:
849	849	26 (1) which charter schools are eligible to receive a distribution
850	850	27 under this section; and
851	851	28 (2) the number of students who reside within the attendance area
852	852	29 of the school corporation who are included in the ADM for each
853	853	30 charter school, excluding virtual charter schools or adult high
854	854	31 schools, described in subdivision (1).
855	855	32 (c) The following schools are not eligible to receive a distribution
856	856	33 under this section:
857	857	34 (1) A virtual charter school.
858	858	35 (2) An adult high school.
859	859	36 (d) For the purposes of the calculations made in this subsection,
860	860	37 each eligible school that has entered into an agreement with a school
861	861	38 corporation to participate as a participating innovation network charter
862	862	39 school under IC 20-25.7-5 is considered to have an ADM that is
863	863	40 separate from the school corporation. The amount that the county
864	864	41 auditor shall distribute to a charter school, excluding virtual charter
865	865	42 schools or adult high schools, under this section is the amount
866	866	2025 IN 336—LS 6781/DI 110 21
867	867	1 determined in the last STEP of the following STEPS:
868	868	2 STEP ONE: Determine, for each charter school, excluding virtual
869	869	3 charter schools or adult high schools, that is eligible to receive a
870	870	4 distribution under this section, the number of students who reside
871	871	5 within the attendance area of the school corporation who are
872	872	6 currently included in the ADM of the charter school.
873	873	7 STEP TWO: Determine the sum of:
874	874	8 (A) the current ADM count for the school corporation; plus
875	875	9 (B) total number of all students who reside within the
876	876	10 attendance area of the school corporation who are currently
877	877	11 included in the ADM of a charter school, excluding virtual
878	878	12 charter schools or adult high schools.
879	879	13 STEP THREE: Determine the result of:
880	880	14 (A) the STEP ONE amount; divided by
881	881	15 (B) the STEP TWO amount.
882	882	16 STEP FOUR: Determine the result of:
883	883	17 (A) the STEP THREE amount; multiplied by
884	884	18 (B) the amount collected by the county auditor during the most
885	885	19 recent installment period.
886	886	20 SECTION 18. IC 20-46-8-11.2 IS REPEALED [EFFECTIVE
887	887	21 JANUARY 1, 2026]. Sec. 11.2. (a) This section applies only to revenue
888	888	22 collected after June 30, 2024, from a tax levy imposed under this
889	889	23 chapter by a school corporation located in:
890	890	24 (1) Lake County;
891	891	25 (2) Marion County;
892	892	26 (3) St. Joseph County; or
893	893	27 (4) Vanderburgh County.
894	894	28 However, this section does not apply to, and distributions are not
895	895	29 required for, a school corporation that is designated as a distressed
896	896	30 political subdivision under IC 6-1.1-20.3.
897	897	31 (b) Beginning in calendar year 2025, and each year thereafter, and
898	898	32 subject to subsections (c) and (h), the county auditor shall distribute,
899	899	33 as provided under subsection (f), an amount of revenue received from
900	900	34 a tax levy imposed by a school corporation under this chapter to each
901	901	35 charter school that is eligible for a distribution under subsection (d) and
902	902	36 as set forth in subsection (f).
903	903	37 (c) The following schools are not eligible to receive a distribution
904	904	38 under this section:
905	905	39 (1) A virtual charter school.
906	906	40 (2) An adult high school.
907	907	41 (d) Not later than thirty (30) days before the date that the county
908	908	42 auditor distributes money for a school corporation's operations fund (IC
909	909	2025 IN 336—LS 6781/DI 110 22
910	910	1 20-40-18) under IC 6-1.1-27, the department, in consultation with the
911	911	2 department of local government finance, shall determine the
912	912	3 corresponding percentages of revenue received from the tax levy that
913	913	4 must be distributed among the school corporation and each eligible
914	914	5 charter school according to the following formula:
915	915	6 STEP ONE: Determine each charter school that:
916	916	7 (A) is located in the same county as the school corporation;
917	917	8 and
918	918	9 (B) provides not more than fifty percent (50%) virtual
919	919	10 instruction for its students.
920	920	11 STEP TWO: Determine, for each charter school described in
921	921	12 STEP ONE, the number of students who:
922	922	13 (A) have legal settlement within the school corporation;
923	923	14 (B) are currently included in the fall ADM for the charter
924	924	15 school; and
925	925	16 (C) receive not more than fifty percent (50%) virtual
926	926	17 instruction.
927	927	18 STEP THREE: Determine the sum of:
928	928	19 (A) the aggregate of the STEP TWO results for all applicable
929	929	20 charter schools; plus
930	930	21 (B) the fall ADM count for the school corporation for students
931	931	22 receiving not more than fifty percent (50%) virtual instruction.
932	932	23 STEP FOUR: For each charter school described in STEP ONE,
933	933	24 determine the result of:
934	934	25 (A) the applicable STEP TWO amount; divided by
935	935	26 (B) the STEP THREE amount;
936	936	27 expressed as a percentage.
937	937	28 STEP FIVE: Determine the sum of all the amounts computed
938	938	29 under STEP FOUR and subtract the result from one hundred
939	939	30 percent (100%).
940	940	31 (e) The department shall provide to the county auditor, immediately
941	941	32 after calculation under subsection (d), and in the form prescribed by the
942	942	33 county auditor:
943	943	34 (1) each charter school determined under STEP ONE of
944	944	35 subsection (d) and the charter school's corresponding percentage
945	945	36 calculated under STEP FOUR of subsection (d); and
946	946	37 (2) the percentage calculated under STEP FIVE of subsection (d)
947	947	38 for the school corporation.
948	948	39 (f) The county auditor shall distribute to the school corporation and
949	949	40 each applicable charter school the amount determined in the last STEP
950	950	41 of the following STEPS:
951	951	42 STEP ONE: For each school corporation, determine a base
952	952	2025 IN 336—LS 6781/DI 110 23
953	953	1 property tax levy amount calculated as:
954	954	2 (A) the sum of the school corporation's operations fund
955	955	3 property tax levies collected under this chapter in calendar
956	956	4 years 2021, 2022, and 2023; divided by
957	957	5 (B) three (3).
958	958	6 STEP TWO: For each school corporation, determine an
959	959	7 incremental property tax levy amount calculated as:
960	960	8 (A) the school corporation's operations fund property tax levy
961	961	9 collections for the current calendar year; minus
962	962	10 (B) the school corporation's base property tax levy collections
963	963	11 determined under STEP ONE.
964	964	12 STEP THREE: For the school corporation and each applicable
965	965	13 charter school, determine the result of:
966	966	14 (A) the incremental amount determined under STEP TWO;
967	967	15 multiplied by
968	968	16 (B) the following percentage:
969	969	17 (i) In the case of an applicable charter school, the charter
970	970	18 school's percentage under STEP FOUR of subsection (d).
971	971	19 (ii) In the case of the school corporation, the school
972	972	20 corporation's percentage under STEP FIVE of subsection
973	973	21 (d).
974	974	22 (g) Before October 1, 2024, and before October 1 of each year
975	975	23 thereafter, the department shall provide to each school corporation and
976	976	24 each eligible charter school an estimate of the amount of property tax
977	977	25 levy revenue the school corporation and charter school are expected to
978	978	26 receive under this section.
979	979	27 (h) In order to receive a distribution under this section, the
980	980	28 governing body of an eligible charter school shall, before November 1,
981	981	29 2024, and before November 1 of each year thereafter, adopt a budget
982	982	30 for the school year. Not later than ten (10) days before its adoption, the
983	983	31 budget must be fixed and presented to the charter board in a public
984	984	32 meeting in the county in which the charter school is incorporated. A
985	985	33 budget that is adopted under this subsection must be submitted to the
986	986	34 charter authorizer for review and to the department of local government
987	987	35 finance to be posted publicly on the computer gateway under
988	988	36 IC 6-1.1-17-3.
989	989	37 (i) Before April 1, 2025, and before April 1 of each year thereafter,
990	990	38 the county auditor shall provide each school corporation and each
991	991	39 eligible charter school the actual amount of property tax levy revenue
992	992	40 the school corporation and charter school are expected to receive under
993	993	41 this section.
994	994	42 SECTION 19. IC 20-46-9-6, AS AMENDED BY P.L.162-2024,
995	995	2025 IN 336—LS 6781/DI 110 24
996	996	1 SECTION 26, AND AS AMENDED BY P.L.156-2024, SECTION 30,
997	997	2 AND AS AMENDED BY THE TECHNICAL CORRECTIONS BILL
998	998	3 OF THE 2025 GENERAL ASSEMBLY, IS CORRECTED AND
999	999	4 AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
1000	1000	5 2026]: Sec. 6. (a) Subject to this chapter, the governing body of a
1001	1001	6 school corporation may adopt a resolution to place a referendum under
1002	1002	7 this chapter on the ballot if the governing body of the school
1003	1003	8 corporation determines that a referendum levy should be imposed for
1004	1004	9 measures to improve school safety as described in IC 20-40-20-6(a) or
1005	1005	10 IC 20-40-20-6(b).
1006	1006	11 (b) Except as provided in section 22 of this chapter, A school
1007	1007	12 corporation may, with the approval of the majority of members of the
1008	1008	13 governing body, distribute a portion of the proceeds of a tax levy
1009	1009	14 collected under this chapter that is deposited in the fund to a charter
1010	1010	15 school, excluding a virtual charter school, that is located within the
1011	1011	16 attendance area of the school corporation, to be used by the charter
1012	1012	17 school for the purposes described in IC 20-40-20-6(a).
1013	1013	18 (c) This subsection applies to a resolution described in subsection
1014	1014	19 (a) that is adopted after May 10, 2023, in a county described in section
1015	1015	20 22(a) of this chapter. A resolution shall specify that a portion of the
1016	1016	21 proceeds of the proposed levy will be distributed to applicable charter
1017	1017	22 schools in the manner described under section 22 of this chapter if the
1018	1018	23 charter school voluntarily elects to participate in the referendum in the
1019	1019	24 manner described in subsection (i).
1020	1020	25 (d) This subsection applies to a resolution described in subsection
1021	1021	26 (a) that is adopted after May 10, 2023, in a county described in section
1022	1022	27 22(a) of this chapter. The resolution described in subsection (a) shall
1023	1023	28 include a projection of the amount that the school corporation expects
1024	1024	29 to be distributed to a particular charter school, excluding virtual charter
1025	1025	30 schools or adult high schools, under section 22 of this chapter that
1026	1026	31 elects to participate in the referendum under subsection (i). At least
1027	1027	32 sixty (60) days before the resolution described in subsection (a) is
1028	1028	33 voted on by the governing body, the school corporation shall contact
1029	1029	34 the department to determine the number of students in kindergarten
1030	1030	35 through grade 12 who have legal settlement in the school corporation
1031	1031	36 but attend a charter school, excluding virtual charter schools or adult
1032	1032	37 high schools, and who receive not more than fifty percent (50%) virtual
1033	1033	38 instruction. The department shall provide the school corporation with
1034	1034	39 the number of students with legal settlement in the school corporation
1035	1035	40 who attend a charter school, which shall be disaggregated for each
1036	1036	41 particular charter school, excluding a virtual charter school or adult
1037	1037	42 high school. The projection may include an expected increase in
1038	1038	2025 IN 336—LS 6781/DI 110 25
1039	1039	1 charter schools during the term the levy is imposed. The department of
1040	1040	2 local government finance shall prescribe the manner in which the
1041	1041	3 projection shall be calculated. The governing body shall take into
1042	1042	4 consideration the projection when adopting the revenue spending plan
1043	1043	5 under subsection (g).
1044	1044	6 (e) (c) The governing body of the school corporation shall certify a
1045	1045	7 copy of the resolution to the following:
1046	1046	8 (1) The department of local government finance, including:
1047	1047	9 (A) the language for the question required by section 9 of this
1048	1048	10 chapter, or in the case of a resolution to extend a referendum
1049	1049	11 levy certified to the department of local government finance,
1050	1050	12 section 10 of this chapter; and
1051	1051	13 (B) a copy of the revenue spending plan adopted under
1052	1052	14 subsection (g). (e).
1053	1053	15 The language of the public question must include the estimated
1054	1054	16 average percentage increases certified by the county auditor under
1055	1055	17 section 9(d) or 10(f) of this chapter, as applicable. The governing
1056	1056	18 body of the school corporation shall also provide the county
1057	1057	19 auditor's certification described in section 9(d) or 10(f) of this
1058	1058	20 chapter, as applicable. The department of local government
1059	1059	21 finance shall post the values certified by the county auditor to the
1060	1060	22 department's website. The department shall review the language
1061	1061	23 for compliance with section 9 or 10 of this chapter, whichever is
1062	1062	24 applicable, and either approve or reject the language. The
1063	1063	25 department shall send its decision to the governing body of the
1064	1064	26 school corporation not more than ten (10) days after both the
1065	1065	27 certification of the county auditor described in section 9(d) or
1066	1066	28 10(f) of this chapter, as applicable, and the resolution is are
1067	1067	29 submitted to the department. If the language is approved, the
1068	1068	30 governing body of the school corporation shall certify a copy of
1069	1069	31 the resolution, including the language for the question and the
1070	1070	32 department's approval.
1071	1071	33 (2) The county fiscal body of each county in which the school
1072	1072	34 corporation is located (for informational purposes only).
1073	1073	35 (3) The circuit court clerk of each county in which the school
1074	1074	36 corporation is located.
1075	1075	37 (f) Except as provided in section 22 of this chapter, (d) The
1076	1076	38 resolution described in subsection (a) must indicate whether proceeds
1077	1077	39 in the school corporation's fund collected from a tax levy under this
1078	1078	40 chapter will be used to provide a distribution to a charter school or
1079	1079	41 charter schools, excluding a virtual charter school, under
1080	1080	42 IC 20-40-20-6(b) as well as the amount that will be distributed to the
1081	1081	2025 IN 336—LS 6781/DI 110 26
1082	1082	1 particular charter school or charter schools. A school corporation may
1083	1083	2 request from the designated charter school or charter schools any
1084	1084	3 financial documentation necessary to demonstrate the financial need of
1085	1085	4 the charter school or charter schools.
1086	1086	5 (g) (e) As part of the resolution described in subsection (a), the
1087	1087	6 governing body of the school corporation shall adopt a revenue
1088	1088	7 spending plan for the proposed referendum tax levy that includes:
1089	1089	8 (1) an estimate of the amount of annual revenue expected to be
1090	1090	9 collected if a levy is imposed under this chapter;
1091	1091	10 (2) the specific purposes described in IC 20-40-20-6 for which the
1092	1092	11 revenue collected from a levy imposed under this chapter will be
1093	1093	12 used; and
1094	1094	13 (3) an estimate of the annual dollar amounts that will be expended
1095	1095	14 for each purpose described in subdivision (2). and
1096	1096	15 (4) for a resolution for a referendum that is adopted after May 10,
1097	1097	16 2023, for a county described in section 22(a) of this chapter, the
1098	1098	17 projected revenue that shall be distributed to charter schools as
1099	1099	18 provided in subsection (d). The revenue spending plan shall also
1100	1100	19 take into consideration deviations in the proposed revenue
1101	1101	20 spending plan if the actual charter school distributions exceed or
1102	1102	21 are lower than the projected charter school distributions described
1103	1103	22 in subsection (d). The resolution shall include for each charter
1104	1104	23 school that elects to participate under subsection (i) information
1105	1105	24 described in subdivisions (1) through (3).
1106	1106	25 (h) (f) A school corporation shall specify in its proposed budget the
1107	1107	26 school corporation's revenue spending plan adopted under subsection
1108	1108	27 (g) (e) and annually present the revenue spending plan at its public
1109	1109	28 hearing on the proposed budget under IC 6-1.1-17-3.
1110	1110	29 (i) This subsection applies to a resolution described in subsection
1111	1111	30 (a) for a county described in section 22(a) of this chapter that is
1112	1112	31 adopted after May 10, 2023. At least forty-five (45) days before the
1113	1113	32 resolution described in subsection (a) is voted on by the governing
1114	1114	33 body, the school corporation shall contact each charter school,
1115	1115	34 excluding virtual charter schools or adult high schools, disclosed by the
1116	1116	35 department to the school corporation under subsection (f) to determine
1117	1117	36 whether the charter school will participate in the referendum. The
1118	1118	37 notice must include the total amount of the school corporation's
1119	1119	38 expected need, the corresponding estimate of that amount divided by
1120	1120	39 the number of students enrolled in the school corporation, and the date
1121	1121	40 on which the governing body of the school corporation will vote on the
1122	1122	41 resolution. The charter school must respond in writing to the school
1123	1123	42 corporation, which may be by electronic mail addressed to the
1124	1124	2025 IN 336—LS 6781/DI 110 27
1125	1125	1 superintendent of the school corporation, at least fifteen (15) days
1126	1126	2 prior to the date that the resolution described in subsection (a) is to be
1127	1127	3 voted on by the governing body. If the charter school elects to not
1128	1128	4 participate in the referendum, the school corporation may exclude
1129	1129	5 distributions to the charter school under section 22 of this chapter and
1130	1130	6 from the projection described in subsection (d). If the charter school
1131	1131	7 elects to participate in the referendum, the charter school may receive
1132	1132	8 distributions under section 22 of this chapter and must be included in
1133	1133	9 the projection described in subsection (d). In addition, a charter school
1134	1134	10 that elects to participate in the referendum under this subsection shall
1135	1135	11 contribute a proportionate share of the cost to conduct the referendum
1136	1136	12 based on the total combined ADM of the school corporation and any
1137	1137	13 participating charter schools.
1138	1138	14 (j) This subsection applies to a resolution described in subsection
1139	1139	15 (a) for a county described in section 22(a) of this chapter that is
1140	1140	16 adopted after May 10, 2023. At least thirty (30) days before the
1141	1141	17 resolution described in subsection (a) referendum submitted to the
1142	1142	18 voters under this chapter is voted on by the governing body, public in
1143	1143	19 a primary or general election, the school corporation that is pursuing
1144	1144	20 the resolution referendum and any charter school that has elected to
1145	1145	21 participate under subsection (i) shall post a referendum disclosure
1146	1146	22 statement on each school's respective website that contains the
1147	1147	23 following information:
1148	1148	24 (1) The salaries of all employees employed by position within the
1149	1149	25 school corporation or charter school listed from highest salary to
1150	1150	26 lowest salary and a link to Gateway Indiana for access to
1151	1151	27 individual salaries.
1152	1152	28 (2) An acknowledgment that the school corporation or charter
1153	1153	29 school is not committing any crime described in IC 35-44.1-1.
1154	1154	30 (3) A link to the school corporation's or charter school's most
1155	1155	31 recent state board of accounts audit on the state board of accounts'
1156	1156	32 website.
1157	1157	33 (4) The current enrollment of the school corporation or charter
1158	1158	34 school disaggregated by student group and race.
1159	1159	35 (5) The school corporation's or charter school's high school
1160	1160	36 graduation rate.
1161	1161	37 (6) The school corporation's or charter school's annual retention
1162	1162	38 rate for teachers for the previous five (5) years.
1163	1163	39 SECTION 20. IC 20-46-9-7, AS AMENDED BY P.L.189-2023,
1164	1164	40 SECTION 36, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
1165	1165	41 JANUARY 1, 2026]: Sec. 7. (a) A resolution to extend a referendum
1166	1166	42 levy must be:
1167	1167	2025 IN 336—LS 6781/DI 110 28
1168	1168	1 (1) adopted by the governing body of a school corporation; and
1169	1169	2 (2) approved in a referendum under this chapter;
1170	1170	3 before December 31 of the final calendar year in which the school
1171	1171	4 corporation's previously approved referendum levy is imposed under
1172	1172	5 this chapter.
1173	1173	6 (b) For a resolution adopted under this section after May 10, 2023,
1174	1174	7 for a county described in section 22(a) of this chapter, the resolution
1175	1175	8 must include the projected charter school distributions described in
1176	1176	9 section 6(d) of this chapter and indicate the distributions to applicable
1177	1177	10 charter schools in accordance with section 22 of this chapter.
1178	1178	11 SECTION 21. IC 20-46-9-22 IS REPEALED [EFFECTIVE
1179	1179	12 JANUARY 1, 2026]. Sec. 22. (a) This section applies to revenue
1180	1180	13 received from a resolution that is approved by the governing body to
1181	1181	14 impose a referendum levy under section 6 or 7 of this chapter after May
1182	1182	15 10, 2023, for a school corporation located in:
1183	1183	16 (1) Lake County;
1184	1184	17 (2) Marion County;
1185	1185	18 (3) St. Joseph County; or
1186	1186	19 (4) Vanderburgh County.
1187	1187	20 (b) The county auditor shall distribute an amount under subsection
1188	1188	21 (d) to each charter school, excluding virtual charter schools or adult
1189	1189	22 high schools, that a student who resides within the attendance area of
1190	1190	23 the school corporation attends if the charter school, excluding virtual
1191	1191	24 charter schools or adult high schools, elects to participate in the
1192	1192	25 referendum under section 6(i) of this chapter. The department shall
1193	1193	26 provide the county auditor with data and information necessary for the
1194	1194	27 county auditor to determine:
1195	1195	28 (1) which charter schools, excluding virtual charter schools or
1196	1196	29 adult high schools, are eligible to receive a distribution under this
1197	1197	30 section; and
1198	1198	31 (2) the number of all students who reside within the attendance
1199	1199	32 area of the school corporation who are included in the ADM for
1200	1200	33 each charter school, excluding virtual charter schools or adult
1201	1201	34 high schools, described in subdivision (1).
1202	1202	35 (c) The following schools are not eligible to receive a distribution
1203	1203	36 under this section:
1204	1204	37 (1) A virtual charter school.
1205	1205	38 (2) An adult high school.
1206	1206	39 (d) For the purposes of the calculations made in this subsection,
1207	1207	40 each eligible school that has entered into an agreement with a school
1208	1208	41 corporation to participate as a participating innovation network charter
1209	1209	42 school under IC 20-25.7-5 is considered to have an ADM that is
1210	1210	2025 IN 336—LS 6781/DI 110 29
1211	1211	1 separate from the school corporation. The amount that the county
1212	1212	2 auditor shall distribute to a charter school, excluding virtual charter
1213	1213	3 schools or adult high schools, under this section is the amount
1214	1214	4 determined in the last STEP of the following STEPS:
1215	1215	5 STEP ONE: Determine, for each charter school, excluding virtual
1216	1216	6 charter schools or adult high schools, that is eligible to receive a
1217	1217	7 distribution under this section, the number of students who reside
1218	1218	8 within the attendance area of the school corporation who are
1219	1219	9 currently included in the ADM of the charter school.
1220	1220	10 STEP TWO: Determine the sum of:
1221	1221	11 (A) the current ADM count for the school corporation; plus
1222	1222	12 (B) the total number of students who reside within the
1223	1223	13 attendance area of the school corporation who are currently
1224	1224	14 included in the ADM of a charter school, excluding virtual
1225	1225	15 charter schools or adult high schools.
1226	1226	16 STEP THREE: Determine the result of:
1227	1227	17 (A) the STEP ONE amount; divided by
1228	1228	18 (B) the STEP TWO amount.
1229	1229	19 STEP FOUR: Determine the result of:
1230	1230	20 (A) the STEP THREE amount; multiplied by
1231	1231	21 (B) the amount collected by the county auditor during the most
1232	1232	22 recent installment period.
1233	1233	23 (e) If a charter school receives a distribution under this section, the
1234	1234	24 distribution may be used only for the purposes described in
1235	1235	25 IC 20-40-20-6(a).
1236	1236	2025 IN 336—LS 6781/DI 110